Employers would get tax credits for training lower-wage workers, with special benefits for small businesses.
This bill would create a new tax credit for businesses that pay for job training for their employees who earn less than a certain amount. Small businesses and eligible non-profits could choose to use this credit to reduce their payroll taxes, making it easier for them to invest in their workforce.
Today, there is no specific federal tax credit for employers who provide worker training. If this bill becomes law, employers would be able to claim a new tax credit for qualified training expenses, equal to 20 percent of the increase in their training spending. Qualified small businesses and tax-exempt organizations could also choose to apply up to $250,000 of this credit against their payroll taxes.
S 3489 · 119th Congress · December 16, 2025 · AI Summary by gemini-2.5-flash · 8/10
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Amounts reflect total quarterly lobbying spend reported to the Senate, not bill-specific spending. Source: Senate LDA filings.